Financial accounting : an introduction to concepts, methods, and uses
著者
書誌事項
Financial accounting : an introduction to concepts, methods, and uses
South-Western, c2003
10th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This financial accounting text captures the predominant market share among graduate, MBA, and better undergraduate programs. It focuses on presenting both the basic concepts underlying financial statements and the terminology and methods that allow students to interpret, analyze, and evaluate actual corporate financial statements.
目次
- Part 1 Overview of financial statements: introduction to business activities and overview of financial statements and the reporting process. Part 2 Accounting concepts and methods: balance sheet - presenting the investments and financing of a firm
- income statement - reporting the results of operating activities
- statement of cash flows - reporting the effects of operating, investing, and financing activities on cash flows
- introduction to financial statement analysis. Part 3 Measuring and reporting assets and equities using generally accepted accounting principles: receivables and revenue recognition
- inventories - the source of operating profits
- long-lived tangible and intangible assets - the source of operating capacity
- liabilities - introduction
- liabilities - off-balance sheet financing, leases, deferred income taxes, retirement benefits, and derivatives
- marketable securities and investments
- reporting earnings, comprehensive income, and shareholders' equity
- statement of cash flows - another look. Part 4 Synthesis: significance and implications of alternative accounting principles. Appendix: compound interest, accounting, and bond tables.
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